Investment Rating - The report does not explicitly provide an investment rating for the industry. Core Insights - The Egyptian Goodwill Committee is focused on enhancing child-friendly justice and addressing international parental child abduction cases, with a commitment to improving governance and legal frameworks [7][18]. - The report emphasizes the need for Egypt to consider ratifying the Hague Convention on International Child Abduction to align with international standards and improve cooperation with OECD member states [22][34]. Summary by Sections Executive Summary - The Goodwill Committee has managed approximately 200 international parental child abduction cases since its establishment in 2000, with around 85 still active [18]. - The review identifies opportunities for reform in governance arrangements, multilateral ratification, and addressing systemic barriers [19]. Assessment and Recommendations - The report outlines three main streams for reform: enhancing governance arrangements, reviewing multilateral ratification, and implementing prevention mechanisms [25]. - Recommendations include including new child justice institutions in the Committee, clarifying roles and responsibilities, and revising the Committee's mandate to prioritize the best interests of the child [30]. Understanding Child Rights and Child Abduction Frameworks - Egypt has ratified key international instruments for child rights, including the Convention on the Rights of the Child [40]. - The report discusses the complexities of international parental child abduction and the need for effective governance frameworks to manage such cases [45][51]. Strengthening the Mandate and Institutional Arrangements - Recommendations include enhancing the Committee's capacity by including the National Council for Childhood and Motherhood and the Child Protection Bureau as permanent members [20]. - The report suggests streamlining access to the Committee's services and improving case management processes [21]. Enhancing Access and Participation - The report highlights the importance of developing a user-friendly communication strategy to raise awareness of the Committee's services [33]. - It also emphasizes the need for procedural improvements to facilitate access and participation in the justice process [4.4]. Considering a Transition to Multilateral Governance - The report recommends that the Government of Egypt assess the viability of ratifying the Hague Convention to strengthen its governance framework [34]. Removing Systemic Barriers and Considering Prevention Mechanisms - The report identifies systemic barriers such as child travel bans and suggests mechanisms to mitigate these issues, including requiring parents to register their contact details upon entry to Egypt [35].

Investment Rating - The report does not explicitly provide an investment rating for the industry. Core Insights - The report emphasizes that business as usual is unsustainable, with plastic production projected to rise from 435 million tonnes (Mt) in 2020 to 736 Mt in 2040, while mismanaged waste is expected to increase from 81 Mt in 2020 to 119 Mt in 2040 [29][30] - It highlights the need for stringent policies across the plastics lifecycle to prevent growth in primary plastics production and nearly eliminate plastic leakage to the environment by 2040 [30][31] - The report outlines that global ambition has modest macroeconomic costs, with a projected 0.5% global GDP loss in 2040 compared to the baseline scenario, but with significant environmental benefits [30][31] Summary by Sections Executive Summary - The report investigates the potential benefits and consequences of varying levels of international policy ambition to tackle plastic pollution, emphasizing that partial measures are insufficient to end plastic pollution [28][29] - It presents a scenario where stringent policies can limit total plastics use to 508 Mt in 2040 and enhance recycling rates to 42%, nearly eliminating mismanaged waste [30][31] Chapter 1: Context and Objectives - The chapter discusses the dual role of plastics in society, providing benefits while also contributing to severe environmental and health issues [36][37] - It notes the international commitment to develop a legally binding instrument on plastic pollution, highlighting the urgency for comprehensive policy approaches [37][38] Chapter 2: Business-as-Usual is Unsustainable - The report projects that plastic waste will grow to 617 Mt by 2040, with significant leakage to the environment increasing to 30 Mt [29][30] - It emphasizes that current policies are inadequate to alter trends in plastic flows and pollution significantly [30][31] Chapter 3: Modelling Policy Packages - The chapter details the modelling framework used to analyze various policy scenarios, focusing on the lifecycle of plastics and the economic activities driving their use [43][44] - It presents ten policy instruments grouped into four pillars aimed at curbing plastic production and enhancing recycling [16][46] Chapter 4: Implications of Policy Scenarios with Partial Ambition - The report indicates that partial ambition scenarios fail to eliminate plastic leakage and can only modestly slow down primary plastics use [30][31] - It highlights the importance of strong policy commitments to achieve significant reductions in mismanaged plastic waste [30][31] Chapter 5: Implications of Policy Scenarios with High Ambition - The report asserts that ambitious integrated policies can decouple economic activity from plastics use and significantly reduce mismanaged plastic waste [30][31] - It emphasizes that all policy pillars are essential in achieving the goal of eliminating plastic waste by 2040 [30][31] Chapter 6: Comparison of Costs Across Scenarios - The analysis shows that policy packages targeting all stages of the plastics lifecycle are more cost-effective at the macroeconomic level [30][31] - It notes that non-OECD countries face higher investment needs to enhance waste management systems [30][31] Chapter 7: Challenges and Priorities - The chapter discusses the need for significant technical, economic, and governance improvements to implement ambitious policies globally [30][31] - It highlights the importance of international cooperation and financing to support developing countries in their policy efforts [30][31]

Investment Rating - The report does not provide a specific investment rating for the industry Core Insights - The document serves as a user guide for the Amended Common Reporting Standard (CRS) XML Schema, which facilitates the automatic exchange of financial account information between tax administrations [6][11] - The CRS is designed to enhance transparency and combat tax evasion by enabling jurisdictions to obtain and exchange financial information on reportable accounts [11][12] - The XML schema is structured to support the reporting requirements of the CRS, including detailed specifications for data elements and their attributes [12][13] Summary by Sections Introduction - The OECD, in collaboration with G20 countries, developed a common standard for reporting and exchanging financial account information [11] - The schema is a technical solution for holding and transmitting information electronically [11][12] CRS Schema Information - The schema includes a message header, details about account holders, and reporting financial institutions [13] - It reuses elements from the FATCA schema, indicating some elements are optional for CRS reporting [15] Guidance on Correction Process - The user guide provides instructions on how to correct data items within a file that can be processed automatically [12][16] Appendix A - Contains diagrams representing the CRS XML Schema with all its elements [17] Appendix B - Includes a glossary of namespaces for the CRS XML Schema [17]

Investment Rating - The report does not provide a specific investment rating for the industry. Core Insights - The document outlines the Crypto-Asset Reporting Framework (CARF) approved by the OECD in 2023, which facilitates the automatic exchange of information between tax administrations regarding crypto-assets [6][12]. - The CARF XML Schema is designed for the exchange of information reported under CARF between competent authorities and can also be used for domestic reporting by Reporting Crypto-Asset Service Providers [13][12]. - The CARF Body contains information on Reporting Crypto-Asset Service Providers, Crypto-Asset Users, and relevant transactions, ensuring compliance with tax reporting requirements [67]. Summary by Sections Introduction - The CARF User Guide links to the CARF XML Schema, which is divided into logical sections detailing specific data elements and attributes [12]. CARF XML Schema - The schema includes a Message Header, Organisation Party type, Person Party type, and the CARF Body, which collectively facilitate the reporting process [12][67]. Message Header - The Message Header identifies the sender, recipient, message type, and reporting period, ensuring clarity in communication between tax administrations [18][19]. Organisation Party Type - This section defines the information related to Entity Reporting Crypto-Asset Service Providers and Entity Crypto-Asset Users, including residence country codes and tax identification numbers [26][29]. Person Party Type - The Person Party Type provides identification information for individual Reporting Crypto-Asset Service Providers and Crypto-Asset Users, including tax identification numbers and addresses [44][49]. CARF Body - The CARF Body includes details on Reporting Crypto-Asset Service Providers and Crypto-Asset Users, as well as information on relevant transactions, ensuring comprehensive reporting [67]. Annexes - The report includes diagrams and a glossary of namespaces related to the CARF XML Schema, aiding in understanding the structure and requirements of the schema [16][8].

Investment Rating - The report does not explicitly provide an investment rating for the industry Core Insights - The report highlights a shift in tax policy reforms across OECD countries, indicating a trend towards increasing tax rates and broadening tax bases in response to economic challenges and the need for additional revenues [13][15][16] - Policymakers are balancing the need for increased domestic resources with the necessity of providing tax relief to alleviate the cost-of-living crisis affecting households and businesses [14][19] - The trend of decreasing corporate income tax (CIT) rates has halted, with more jurisdictions implementing rate increases for the first time since 2015, reflecting a need for additional revenues and equity within the tax system [16][63] - Significant progress has been made towards implementing the Global Minimum Tax (GMT), with 60 jurisdictions taking steps towards its introduction [16] Summary by Sections Macroeconomic Background - Global GDP growth was estimated at 3.1% in 2023, with many economies affected by high inflation and geopolitical tensions [23] - The unemployment rate in OECD countries was 4.9% at the end of 2023, indicating a stable labor market despite economic challenges [30] - Public debt rose to 113% of GDP for the OECD as a whole in 2023, with government deficits increasing again due to the energy crisis [36] Tax Revenue Context - The average tax-to-GDP ratio across OECD countries decreased by 0.15 percentage points to 34.0% in 2022, with significant variations in tax revenue sources [43][45] - High-income countries saw a rise in corporate income tax revenues driven by heightened profits, particularly in the energy sector [43] Tax Policy Reforms - The report documents tax reforms introduced or announced in 2023 across 90 jurisdictions, showing a trend towards increasing rates and broadening bases [13][59] - Personal income tax (PIT) reforms focused on supporting low- and middle-income households, while social security contributions (SSCs) have seen increases in many jurisdictions [17][66] - VAT relief measures on energy products are slowing, with some jurisdictions increasing their standard VAT rates [19][67]

Investment Rating - The report emphasizes the critical need for investment in climate-resilient infrastructure, particularly in developing countries, to support sustainable development goals and manage climate change impacts [10][11][29]. Core Insights - Climate change is increasingly affecting infrastructure, leading to severe damages and disruptions, necessitating proactive investments in climate resilience to protect economic returns and ensure business continuity [10][24][27]. - The report highlights that for every USD 1 invested in climate-resilient infrastructure, there can be an average of USD 4 in benefits over the asset's lifetime, showcasing the economic rationale for such investments [25][49]. - It stresses the importance of integrating climate resilience into all new infrastructure investments and leveraging innovative financial instruments to mobilize additional funding [14][58][59]. Summary by Sections Executive Summary - Infrastructure damages from climate change are expected to worsen, making climate resilience essential for sustainable development [10][11]. - Developing countries face urgent infrastructure needs while managing climate risks, highlighting the necessity for targeted investments [10][11]. Rationale for Climate-Resilient Infrastructure - Climate change has already led to significant warming and increased climate risks, with global mean temperatures exceeding pre-industrial levels by over 1.4°C in 2023 [31]. - The estimated annual cost of adaptation for energy and transportation infrastructure in developing countries ranges from USD 9 billion to USD 35 billion [31]. Assessing Climate Risks - Different infrastructure sectors face varying climate hazards, necessitating tailored risk assessments to understand vulnerabilities and impacts [32][34]. Mainstreaming Climate Resilience - Governments can integrate climate resilience into infrastructure planning through mechanisms like National Adaptation Plans and Environmental Impact Assessments [13][14]. - Multilateral Development Banks (MDBs) play a crucial role in ensuring climate resilience in infrastructure projects in developing countries [13]. Mobilizing Additional Finance - Innovative financial instruments such as green bonds and blended finance mechanisms can attract investment for climate-resilient infrastructure [14][28]. - Tax incentives and emission trading mechanisms can further support funding for climate resilience initiatives [14].

Investment Rating - The report indicates that Serbia meets most elements of the Action 14 Minimum Standard for dispute resolution mechanisms, suggesting a positive investment outlook in this area [22][23]. Core Insights - Serbia has a relatively large tax treaty network with 64 treaties, all of which include provisions for a Mutual Agreement Procedure (MAP) to resolve disputes [22][28]. - The report highlights that Serbia has signed and ratified the Multilateral Instrument, modifying five of its tax treaties to align with the Action 14 Minimum Standard [23][39]. - Serbia's MAP program has shown modest experience in resolving cases, with an average closure time of 6.53 months for cases closed during the reporting period [25][26]. Summary by Sections Tax Treaty Network - Serbia has entered into 64 tax treaties, all in force, which provide for a MAP for resolving disputes [39]. - The tax treaties largely comply with the Action 14 Minimum Standard, with provisions equivalent to Article 25 of the OECD Model Tax Convention [39][46]. MAP Guidance and MAP Profile - Serbia has issued guidance on the governance and administration of the MAP, which is available in both Serbian and English [28]. - The competent authority for MAP in Serbia is the Ministry of Finance, which currently employs one person dedicated to MAP cases [28]. MAP Statistics - During the 2021-22 reporting period, Serbia had a total of 7 MAP cases, with 5 remaining open at the end of the period [30]. - The average time to close cases was 6.53 months, with only one case resolved within the reporting period [26][30]. Practical Application of Action 14 Minimum Standard - Serbia partially meets the Action 14 Minimum Standard, needing to amend eight of its tax treaties to fully comply [23][24]. - The report identifies areas for improvement, including the need for a documented bilateral consultation process for cases where objections are deemed unjustified [24][25].

GF INTERGOVERNMENTAL FORUM on Mining, Minerals, Metals and Sustainable Development Determining the Price of Minerals A transfer pricing framework for lithium ITHIUM © IISD/OECD, 2024. This publication is licensed under a Creative Commons Attribution 4.0 licence (CC-BY 4.0). Nothing in this license shall be construed as a waiver of the privileges and immunities that the OECD enjoys as an international organisation. This work is published under the responsibility of IISD and the Secretary- General of the OECD ...

Investment Rating - The report does not explicitly provide an investment rating for the industry under review. Core Insights - The report evaluates the feasibility of a sustainable investment facilitation agreement (SIFA) between the EU and Southern Neighbourhood countries, aiming to improve local business environments and promote mutually beneficial investments [6][20]. - It highlights the importance of creating a comprehensive investment facilitation framework to guide government actions and improve local investment conditions, particularly in the context of recent geopolitical and economic challenges [17][25]. - The report emphasizes the need for transparency and predictability in regulatory frameworks to attract foreign direct investment (FDI) and support sustainable development goals [24][28]. Summary by Sections Section 1: Context, Structure, and Key Findings - The report outlines the background and structure of the investment facilitation practices in selected Southern Neighbourhood countries, including Algeria, Egypt, Jordan, Morocco, and Tunisia [22][35]. - It discusses the potential of SIFA negotiations to enhance investment conditions and attract better FDI in the region [20][31]. Section 2: Incorporating Key Investment Facilitation Standards - The report assesses the current investment environment in the selected Southern Neighbourhood countries based on key facilitation standards outlined in the EU-Angola SIFA [6][35]. - It identifies challenges such as the influence of privileged companies benefiting from special regulatory treatment, which hinders competition and investment growth [17][31]. Section 3: Opportunities for SIFA Negotiations - The report evaluates the readiness of each selected Southern Neighbourhood country for SIFA negotiations, focusing on their domestic legal and regulatory frameworks [20][35]. - It highlights the importance of aligning domestic laws with international labor and environmental standards to maximize the benefits of FDI [28][30]. Attachments - Attachment A provides a detailed overview of the domestic investment legal frameworks in the selected countries, based on extensive desk research [35]. - Attachment B discusses the investment and policy frameworks for renewable energy and green hydrogen in the Southern Neighbourhood [20][35].

OECD-FAO Agricultural Outlook 2024-2033 Food and Agriculture Organization of the United Nations OECD-FAO Agricultural Outlook 2024-2033 This work is published under the responsibility of the Secretary-General of the OECD and the Director-General of FAO. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD, or of the Members of the Food and Agriculture Organization of the United Nations. The names and representation of countrie ...